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Customer notice 10.1.2017
Temporary admission of means of transport in commercial use

Publication date 10.1.2017 9.15 | Published in English on 13.1.2017 at 17.47
Press release

Temporary admission with total relief from import duty is granted for the purpose of industrial or commercial transport of goods, either free of charge or in return for a charge, for means of transport registered outside the customs territory of the European Union in the name of a person based outside that territory.

  • Temporary admission with total relief from import duty is granted for the purpose of industrial or commercial transport of goods, either free of charge or in return for a charge, for means of transport registered outside the customs territory of the European Union in the name of a person based outside that territory.
  • The person who declares the means of transport for temporary admission is to be based outside the European Union.
  • As a rule, means of transport registered outside the European Union are placed under the temporary admission procedure either orally or by other means.
  • Means of transport under the temporary admission procedure must not be left in the customs territory of the EU without the person entitled to use the means of transport being present there.
  • The means of transport may be left in the customs territory of the European Union temporarily and exempt from customs duty only for the time period required for transport.
  • When the time required for the transport has expired for a means of transport in commercial use, the temporary admission procedure must be discharged with another customs procedure, which in the case of third-country transport equipment is usually re-export.
  • The time required for the transport always depends on the nature of each individual case. As a rule, the vehicle must return without delay once the tasks related to the transport are carried out.
  • In each individual case, Customs considers whether the means of transport is regarded as having stayed in the customs territory of the European Union longer than needed for the transport.
  • In cases where a means of transport is regarded as having stayed in the customs territory of the European Union longer than required for the transport, and there is no acceptable reason for exceeding the time limit, Customs will levy the appropriate import duties on the means of transport. Customs keeps possession the means of transport in such cases until the import duties are paid.   
  • When a means of transport brought to Finland temporarily as exempt from customs duty is removed from the customs territory of the EU through a customs office in Finland, Customs will assess the time required for the transport when a period of ten days has passed since the means of transport was brought to the territory.
  • Customs will not, as a rule, take measures when a means of transport has been in Finland for less than ten days, unless there is reason to suspect that it has been used for a purpose other than transporting goods to the customs territory of the EU and/or transporting goods from that territory.

Applied legislation:

Regulation (EU) No 952/2013 establishing the Union Customs Code, Articles 215, 250 and 251

Commission Delegated Regulation (EU) 2015/2446, Articles 212 and 217

Customer notice